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Vls Finance Ltd. And South Asian ... vs The Commissioner Of Income Tax And ... on 15 December, 2006
cites
Section 158BE in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 158BC in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 132A in The Income Tax Act, 1961 [Entire Act]
Bpl Ltd. And Anr. vs R. Sudhakar And Anr. on 30 July, 2001
In a slightly different context, the Supreme Court considered the issue in BPL Ltd. v. R. Sudhakar and observed:
Raj Kumar Dey And Others vs Tarapada Dey And Others on 14 September, 1987
In Raj Kumar Dey and Ors. v. Tarapada Dey and Ors. , the Supreme Court examined the scope of a stay order on calculation of time/limitation. In this case, an award could not be registered within the time stipulated by the Registration Act owing to an interim injunction and an order directing the award to be deposited in Court. The Supreme Court allowed the entire period during which the stay order was in operation to be excluded while applying the maxim lex non cogit ad impossibilia or the law does not compel a man to do that which he cannot possibly perform.
Auto & Metal Engineers And Ors. vs Union Of India (Uoi) And Ors. on 23 April, 1997
39. The Supreme Court in Auto and Metal Engineers and Ors. v. Union of India and Ors. has examined in detail as to what constitutes assessment proceeding. The Apex Court, while interpreting a provision pari materia to Explanation 1 to Section 158BE(2) of the Act, which also provides for extension of limitation for completion of assessment in certain contingencies, observed and we quote:
Commissioner Of Income-Tax vs Dhariwal Sales Enterprises on 9 February, 1996
In Commissioner of Income Tax v. Dhariwal Sales Enterprises , a Division Bench of the Madhya Pradesh High Court observed that in a case where special audit report under 142(2A) of the Act was called for but could not be submitted, the time period spent for obtaining a copy of the report up to the time when intimation of non submission was given by assessed could be excluded.